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361 Degrees InternationalTSIOF 64 Cash-to-Debt is 13.23 as of Dec. 2025, which is 60% above its 10-year median of 8.28. GuruFocus rates TSIOF with a GF Score™ of 64/100 and a GF Value™ of $0.78 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 1,026 Manufacturing - Apparel & Accessories companies, 361 Degrees International ranks better than 87.13% on this metric.
Cash to Debt Ratio measures the financial strength of a company. It is calculated as a company's cash, cash equivalents, and marketable securities divide by its debt. 361 Degrees International's cash to debt ratio for the quarter that ended in Dec. 2025 was 13.23.
If Cash to Debt ratio is greater than 1, the company can pay off its debt using the cash in hand. Here we can see, 361 Degrees Internationalcould pay off its debt using the cash in hand for the quarter that ended in Dec. 2025.
The historical rank and industry rank for 361 Degrees International's Cash-to-Debt or its related term are showing as below:
TSIOF'
s Cash-to-Debt Range Over the Past 10 Years
Min: 1.93 Med: 8.28 Max: 25.56
Current: 13.23
During the past 13 years, 361 Degrees International's highest Cash to Debt Ratio was 25.56. The lowest was 1.93. And the median was 8.28.
361 Degrees International (OTCPK:TSIOF) Cash-to-Debt Explanation
If Cash to Debt ratio is greater than 1, the company can pay off its debt using the cash in hand. If it is smaller than 1, it means the company has more debt than the cash in hands. In this case, it is important to look the the company's Interest Coverage. Ben Graham requires that a company must have an Interest Coverage of at least 5.
361 Degrees International Cash-to-Debt Related Terms
361 Degrees International Cash-to-Debt Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Note: An indication of "No Debt" does not necessarily mean that the company has no debt obligations; it could be due to missing data in the quarterly or annual report. Use caution when interpreting this information.
For the Footwear & Accessories subindustry, 361 Degrees International's Cash-to-Debt, along with its competitors' market caps and Cash-to-Debt data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
361 Degrees International Cash-to-Debt vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, 361 Degrees International's Cash-to-Debt distribution charts can be found below:
* The bar in red indicates where 361 Degrees International's Cash-to-Debt falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
361 Degrees International (TSIOF) has a Cash-to-Debt of 13.23 as of Dec. 2025. This is 60% above median its historical median of 8.28. Over the past decade, 361 Degrees International's Cash-to-Debt has ranged from 1.93 to 25.56. According to the industry distribution chart, 361 Degrees International ranks #132 out of 1026 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 12.9%.
Is 361 Degrees International's Cash-to-Debt too high?
361 Degrees International's current Cash-to-Debt of 13.23 is 60% above median its 10-year median of 8.28. Over the past 10 years, this metric has ranged from a low of 1.93 to a high of 25.56. The Manufacturing - Apparel & Accessories industry median Cash-to-Debt is 0.48. 361 Degrees International's value of 13.23 is 2656.3% above this industry median. Based on the distribution chart, 361 Degrees International ranks #132 out of 1026 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, 361 Degrees International has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 361 Degrees International's Cash-to-Debt compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, 361 Degrees International ranks #132 out of 1026 companies for Cash-to-Debt. This places 361 Degrees International in the top 13% of its industry — outperforming the majority of peers. The industry median Cash-to-Debt is 0.48. 361 Degrees International's value of 13.23 is 2656.3% above this benchmark. Historically, 361 Degrees International's own Cash-to-Debt has ranged from 1.93 to 25.56 over the past decade. While the company's 10-year median is 8.28 vs. the industry median of 0.48, 361 Degrees International has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash-to-Debt for a Manufacturing - Apparel & Accessories company?
The median Cash-to-Debt among Manufacturing - Apparel & Accessories companies is 0.48, based on 1,026 companies in the industry. Companies in the top quartile (top 25%) have a Cash-to-Debt significantly above this median, while those in the bottom quartile fall well below. However, Cash-to-Debt should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 361 Degrees International's current Cash-to-Debt of 13.23 is 2656.3% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash-to-Debt mean?
A high Cash-to-Debt can signal that a stock is expensive relative to its fundamentals. For the Manufacturing - Apparel & Accessories industry, the median Cash-to-Debt is 0.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 361 Degrees International's current Cash-to-Debt is 13.23, which is 60% above median its own 10-year median of 8.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 361 Degrees International stock overvalued right now?
Based on GuruFocus' analysis, 361 Degrees International (TSIOF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.78, compared to a current price of $0.61 — trading 21.8% below its estimated fair value. The current Cash-to-Debt is 13.23, which is 60% above median its 10-year median of 8.28 and 2656.3% above the Manufacturing - Apparel & Accessories industry median of 0.48. 361 Degrees International's overall GF Score™ is 64/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash-to-Debt calculated?
Cash-to-Debt is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Cash-to-Debt is 13.23 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is 361 Degrees International (TSIOF) Overvalued in 2026?
Based on GuruFocus' analysis, 361 Degrees International stock appears to be undervalued.
The current stock price of $0.61 is trading 21.8% below its estimated GF Value™ of $0.78.
GuruFocus considers 361 Degrees International to be Modestly Undervalued.
Key valuation signals for TSIOF:
Cash-to-Debt: 13.23 (60% above median its 10-year median of 8.28)
GF Value™: $0.78 vs. price of $0.61 (21.8% below fair value)
Industry Position: 2656.3% above the Manufacturing - Apparel & Accessories median (#132 of 1026)
No single metric tells the full story. See the TSIOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
361 Degrees International Ltd is a Chinese manufacturer of sporting goods. Its reportable segments include Adults and Kids. It reports revenue across four product lines: footwear, apparel, accessories, and others. Footwear and apparel are the important product lines, each contributing close to half the company's revenue, and the majority of sales are made across the adult segment. The Adults segment derives revenue from the manufacturing and trading of adult sporting goods, and the Kids segment derives revenue from the trading of kids' sporting goods. Geographically, the company's revenue is predominantly derived from the sale of its products in the People's Republic of China (PRC).
64GF Score
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